United States v. Thomas G. McDonald

J. JOSEPH SMITH, Circuit Judge.

Appellant, an attorney, was served with a subpoena pursuant to the Internal Revenue Code of 1954, § 7602 1 requiring him to produce “copies of closing statements and sales contracts relative to all real estate closings in which William G. Lytle was involved that were closed through you or your office during the years 1957 to 1960, inclusive.” Appellant has subsequently agreed to produce, as also required by the subpoena, checks issued to Lytle for the latter’s commission on closed deals and records disclos ing fees paid him by Lytle during the same years, but…